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System Software
System software refers to the files and programs that make up your computer'soperating
system. System files include libraries of functions, system services, drivers for printers and
other hardware, system preferences, and other configuration files. The programs that are part
of the system software include assemblers, compilers, file management tools, system utilites,
anddebuggers.
The system software is installed on your computer when you install your operating system.
You can update the software by running programs such as "Windows Update" for Windows
or "Software Update" for Mac OS X. Unlike application programs, however, system software
is not meant to be run by the end user. For example, while you might use your Web browser
every day, you probably don't have much use for an assembler program (unless, of course,
you are a computer programmer).
Since system software runs at the most basic level of your computer, it is called "low-level"
software. It generates the user interface and allows the operating system to interact with the
hardware. Fortunately, you don't have to worry about what the system software is doing since
it just runs in the background. It's nice to think you are working at a "high-level" anyway.

http://techterms.com/definition/systemsoftware

BIOS (basic input/output system) is the program a personal computer's microprocessor uses
to get the computer system started after you turn it on. It also manages data flow between the
computer's operating system and attached devices such as the hard disk, video
adapter,keyboard, mouse and printer.
BIOS is an integral part of your computer and comes with it when you bring it home. (In
contrast, the operating system can either be pre-installed by the manufacturer or vendor or
installed by the user.) BIOS is a program that is made accessible to the microprocessor on an
erasable programmable read-only memory (EPROM) chip. When you turn on your computer,
the microprocessor passes control to the BIOS program, which is always located at the same
place on EPROM.
When BIOS boots up (starts up) your computer, it first determines whether all of the
attachments are in place and operational and then it loads the operating system (or key parts
of it) into your computer's random access memory (RAM) from your hard disk or diskette
drive.
With BIOS, your operating system and its applications are freed from having to understand
exact details (such as hardware addresses) about the attached input/output devices. When
device details change, only the BIOS program needs to be changed. Sometimes this change
can be made during your system setup. In any case, neither your operating system or any
applications you use need to be changed.
Although BIOS is theoretically always the intermediary between the microprocessor and I/O
device control information and data flow, in some cases, BIOS can arrange for data to flow
directly to memory from devices (such as video cards) that require faster data flow to be
effective.
An IT general control should demonstrate that the organization has a procedure or policy in
place for technology that affects the management of fundamental organizational processes
such as risk management, change management, disaster recovery and security. IT application
controls, which are actions that a software application does automatically, should demonstrate
that software applications used for specific business processes (such as payroll) are properly
maintained, are only used with proper authorization, are monitored and are creating audit
trails.
IT controls are a subset of the more general term, internal controls.

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